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Court of Justice of the European Union · Judgment

C‑495/12Commissioners for Her Majesty’s Revenue and Customs v Bridport and West Dorset Golf Club Limited

Decided
2013-12-19
ECLI
ECLI:EU:C:2013:861
CELEX
62012CJ0495
Finality
Final, the decision cannot be appealed

The court's own keywords

Taxation — VAT — Directive 2006/112/EC — Exemptions — Article 132(1)(m) — Supply of services closely linked to sport — Access to a golf course — Payment of golf club access charge (‘green fee’) by visiting non-members — Exclusion from the exemption — Article 133(d) — Article 134(b) — Additional income.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

    Verifiable trust signals

    • Six fixed blocks, one source per line
    • No sentence written by a language model
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    • Model card and audit published under the EU AI Act

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